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2022 (3) TMI 146 - AT - Income TaxDisallowance u/s 40A(3) - whether payment would fall under Rule 6DD(k) of I.T. Rules? - HELD THAT:- Cash exceeding twenty thousand rupees on account of repairs and maintenance which includes payment on 12.10.2012 towards body making charges and towards altinator repairing works on 08.01.2013. However, going through the material facts and circumstances of the case, we find force in the contention of the assessee that the alleged amount was not paid in cash by the assessee but was paid by the driver acting as an agent of the assessee. Keeping in view all the facts and circumstances of the case as well as the exception provided under Rule 6DD(k) of the IT Rules and Relying on the decision of the coordinate bench in the case of M/s. Pramod Kumar Singh [2012 (6) TMI 914 - ITAT KOLKATA], we are of the view that the disallowance made by the AO is not sustainable and, therefore, we set aside the orders of the Ld. CIT(A) and allow the ground raised by assessee challenging the disallowance u/s 40A(3) - Decided in favour of assessee.
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